Ethics, Responsibilities, and Planning Practice Question

Question

A candidate is reviewing a practice scenario for the CPA AUD Auditing and Attestation involving confirmation in Ethics, Responsibilities, and Planning. Which response best applies the concept? (Item 210)

Answer choices

1. A. Assume the requirement applies only when the customer specifically asks about it.
2. B. The best answer is to select the audit response that best supports sufficient appropriate evidence, professional skepticism, and proper reporting for the confirmation scenario.
3. C. Prioritize convenience over safety, compliance, or accurate reasoning.
4. D. Ignore the issue because speed is more important than documentation or accuracy.

Correct Answer

B. The best answer is to select the audit response that best supports sufficient appropriate evidence, professional skepticism, and proper reporting for the confirmation scenario.

Explanation

The correct answer is B because confirmation is tested by asking candidates to select the audit response that best supports sufficient appropriate evidence, professional skepticism, and proper reporting. The distractors reflect common exam mistakes: ignoring context, using informal shortcuts, skipping verification, or applying a rule from the wrong domain.

Question details

• Difficulty: medium
• Domain: Ethics, Responsibilities, and Planning
• Objective: confirmation

Practice more

Start Ethics, Responsibilities, and Planning practice

Back to Ethics, Responsibilities, and Planning